INCOME TAX—Cont.

S corporations, electing small business trusts (REG–143326–05) 43, 873 Section 382 treatment of prepaid income under built-in gain

provisions of section 382(h) (TD 9330) 31, 239 ; correction (Ann 80) 38, 667 ; (REG–144540–06) 31, 296 Credits:

Child and dependent care credit expenses (TD 9354) 41, 759 Clean renewable energy bonds, volume cap, change of ad dress (Notice 56) 27, 15 Enhanced oil recovery credit, 2007 inflation adjustment (No tice 64) 34, 385 Foreign tax credit, regulated investment companies (RICs)

(TD 9357) 41, 773 Low-income housing credit:

Carryovers to qualified states, 2007 National Pool (RP 55)

33, 354 Guidance on application of the qualified contract provi sions of section 42 (REG–114084–04) 33, 359 Guidance on temporary relief of certain section 42 require ments as a result of major disasters declared by the President (RP 54) 31, 293 Satisfactory bond, “bond factor” amounts for the period:

January through September 2007 (RR 46) 30, 126 January through December 2007 (RR 62) 41, 767 Time extension for restoration of certain low-income hous ing credit projects located within the Gulf Opportunity Zone damaged by Hurricane Katrina (Notice 66) 34, 387 Utility allowances under section 42 (REG–128274–03) 33,

356 Overpayments, tax liabilities:

Outstanding amounts, bankruptcy (RR 52) 37, 575 Unassessed amounts, notice of deficiency (RR 51) 37, 573 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 72) 33, 373 ; (Ann 104) 44, 924 Disclosure of returns and return information in connection with

written contracts or agreements for the acquisition of property or services for tax administrative purposes (TD 9327) 28, 50 Electronic filing:

Alternative signature methods for Electronic Return Origina tors (EROs) (Notice 79) 42, 809 And burden reduction, guidance (TD 9329) 32, 312 Entertainment use of business aircraft (REG–147171–05) 32,

334 Estates or trusts, section 67 limitations (REG–128224–06) 36,

551 ; change in hearing location (Ann 92) 42, 857 ; correction (Ann 95) 43, 894 Expenses, housing cost amount eligible for exclusion or deduc tion (Notice 77) 40, 735 Financial services income under section 904(d), request for com ments (Notice 58) 29, 88 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 50) 31, 244 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically, 2007 revision (RP 51) 30, 143